摘要
2006年初,我国财政部颁布《企业会计准则第8号——资产减值》引入资产组、资产组组合、总部资产等概念,对不能独立产生现金流量的资产,要求以所归属的资产组或资产组组合为基础进行减值测试,计算并确定减值损失.本文通过对资产组减值测试实务操作的若干问题进行探讨,为进一步完善资产减值准则,提高会计准则的可操作性有所借鉴.
Early 2006, with the issuing of the Business Accounting Guideline 8, the concept of asset group, the combination of asset groups and more have been introduced. The guideline requests that for assets that cannot produce cash flow, a devaluation test shall be conducted according to the asset group they each fall into. In addition, the amount of their devaluation shall be evaluated. Through reconsidering some of the key issues in conducting the devaluation test, it is hoped that the practicality of the guideline can be improved.
出处
《绍兴文理学院学报》
2008年第8期72-74,共3页
Journal of Shaoxing University
关键词
资产组
总部资产
减值测试
asset group
HQ asset
devaluation test
